Research On Taxation Credit Management In Zhengzhou City

With the rapid development of credit economy,the promotion and optimization of tax payment credit management level is an important factor to promote the development of social credit economy.At present,the academic community mainly discusses the tax payment credit management system from the theoretical aspect.However,the impact of the multi-dimensional nature of the openness of the tax payment credit platform on the sharing of tax payment credit information and the level of tax payment credit management has not been clearly explained,nor has it been empirically tested.Taking the tax payment credit management platform of Zhengzhou as an example,this paper uses questionnaire analysis method to empirically test the relationship between the openness of tax payment credit platform,the sharing of tax payment credit information and the management level of tax payment credit.Firstly,through reading a large number of literatures,I sorted out the tax payment credit management and related researches and found the gaps and deficiencies of existing researches.Secondly,this paper takes the tax credit management platform of Zhengzhou as an example to make case analysis,and uses questionnaire survey to build the model and make empirical test.Studies show that multidimensional tax credit platform openness has various impacts on different types of tax payment credit information sharing level and credit management level.The extent of the openness of tax payment credit platform has a bigger influence on the degree of tax payment credit information sharing,while the depth of the openness of tax payment credit platform has a bigger influence on the quality of tax payment credit information sharing.High participation range is more likely to promote the level of tax payment credit information sharing,and high participation depth is more likely to improve the quality of tax payment credit inform ation sharing.The level of tax payment credit information sharing also has a significant positive impact on the level of tax payment credit management,but the quality of tax payment credit management plays a stronger role.